Individual and Consumption Taxes

Marginal Tax Rates for Pass-through Businesses by State

Phase 4 Is not the Time to Experiment with Temporary Credits

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

GAO Report Reveals Need to Simplify Next Round of Rebates

Three Reasons Expanding Credits Aren’t the Best Pandemic Response for the Vulnerable

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

Latest Data Shows That the Tax Cuts and Jobs Act Did Not Dampen Charitable Giving

A Road Map to Recreational Marijuana Taxation

Watch: Economic Recovery After Coronavirus

HEROES Act Dependent Expansions Come with Major Drawbacks

HEROES Act Temporarily Increases Dependent Credit Generosity

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

Watch: Coronavirus: A Path to Economic Recovery

Treasury Audit Highlights the Need for Clearer Eligibility Guidelines for the EITC

Watch: State Tax Policy and COVID-19

New Guidance on State Aid Under the CARES Act

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

The Child Tax Credit: Primer

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals